CLA-2-95:S:N:N8:224 807361
Linda Hatcher
Canadian Ski Patrol System
Central Zone
750 Oakdale Road, Unit 50
Downsview, Ontario M3N 2Z4
RE: The tariff classification of a toboggan from Canada.
Dear Ms. Hatcher:
This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
DATE OF INQUIRY : February 1, 1995
DESCRIPTION OF
MERCHANDISE : Toboggan made of fiberglass
construction with stainless steel
runners and removable handle bars
with 3 position height adjustment.
HTS PROVISION : Sleds, bobsleds, toboggans and the
like and parts and accessories
thereof: Toboggans; bobsleds and
luges of a kind used in international
competition.
HTS SUBHEADING : 9506.99.4000
RATE OF DUTY : Free
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport